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Andra paragrafen Skatteflyktslagen – Kan lagstiftaren täppa igen hålen i skattelagstiftningen?

För att generalklausulen i den svenska lagstiftningen mot skatteflykt ska kunna tillämpas krävs det att skatteförmånen som uppstår strider mot lagstiftningens syfte. Vad detta innebär är inte fullständigt klarlagt av vare sig lagstiftaren eller av Högsta förvaltningsdomstolen. Lagens syftar till att domstolen ska göra en analog tolkning och dess rättssäkerhet har därför varit omdiskuterad. Syftet

Techno-Economic Modeling of Biomethane Production from the Co-Digestion of Sewage Sludge and Steam-Pretreated Wheat Straw

Kan outnyttjade jordburksrester öka produktionen av hållbara fordonsbränslen? Halmstrå utgör en outnyttjad potential till ökad biogasproduktion, vilket kan användas som fordonsbränsle efter uppgradering till 97% metan. Under detta arbete utfördes ekonomiska utvärderingar på storskalig biometan produktion från halmstrå och/eller avloppsslam. Biogas bildas vid nedbrytning av organiskt material undAn increased production of fuels derived from renewable resources is required to obtain a sustainable energy production without greenhouse gas emissions. Biogas is regarded as a renewable energy source which can be used for heat, electricity, and fuel production. However, a purity of 97% methane is required if the produced biogas is to be injected to the natural-gas grid and used as vehicle fuel.

Bias in the Context of Artificial Intelligence Systems: Analyzing the risks and contributors from a data perspective

As Artificial Intelligence (AI) is progressing to take over decision making in different industries, the threat that comes with the use of these systems is also increasing. One major threat is the risk of these systems acting biased, causing discrimination to parts of the population. To tackle the risk of AI systems acting biased it is important to understand how these biases originate in the firs

Strong Convergence of a Splitting Method for the Stochastic Complex Ginzburg–Landau Equation

We consider the numerical approximation of the stochastic complex Ginzburg-Landau equation with additive noise on the one-dimensional torus. The complex nature of the equation means that many of the standard approaches developed for stochastic partial differential equations cannot be directly applied. We use an energy approach to prove an existence and uniqueness result as well as to obtain moment

Smart platform for development of small-scale integrated continuous downstream processes

This chapter presents and discuss a platform for small-scale drug candidate production, process development and performance studies of integrated continuous downstream processes. The main idea of the platform methodology is to use common available equipment and reconfigure them for advanced downstream processing. Five different industrial case studies are discussed. The resulting processes are aut

The Industrial City and Its People: Summary and Conclusion

This chapter presents and discusses the main findings and conclusions of the volume and puts them into a broader perspective. Taken together, the different chapters contribute to closing the gap between historical studies based on parish records and contemporary research based on full-count registers or detailed surveys. The volume thereby fleshes out the narrative of twentieth-century demographic

Dröjsmål vid öppnande av remburs - en konsekvensanalys

In international trade with buyer and seller in different countries the parties can be insecure whether their counterpart will fulfil its contractual obligations in accordance with the contract of sale. The seller can be insecure in getting paid for his goods at contractual time and the buyer's insecurity can be whether the goods will be shipped at the contractual time and in contractual state

Uncategorized Archives - Page 8 of 9 - The Raoul Wallenberg Institute of Human Rights and Humanitari

Uncategorized Archives - Page 8 of 9 - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Pro

https://rwi.lu.se/category/uncategorized/page/8/ - 2026-05-18

Public defence of theses and degree certificates for external phd students

Brevmall Facul ty o f F ine and Performing Ar ts Public defence of theses and degree certificates in research studies This guide is designed to support the public defence process of doctoral students admitted under a special agreement on research studies at the Lund University Faculty of Fine and Performing Arts, and - doctoral students admitted to the national graduate school in the arts, Konstnä

https://www.arts.lu.se/sites/arts.lu.se/files/public_defence_of_theses_and_degree_certificates_for_external_phd_students.pdf - 2026-05-20

Public defence of theses and degree certificates for external phd students 2016

Brevmall Facul ty o f F ine and Performing Ar ts Public defence of theses and degree certificates in research studies This guide is designed to support the public defence process of doctoral students admitted under a special agreement on research studies at the Lund University Faculty of Fine and Performing Arts, and - doctoral students admitted to the national graduate school in the arts, Konstnä

https://www.arts.lu.se/sites/arts.lu.se/files/public_defence_of_theses_and_degree_certificates_for_external_phd_students_2016.pdf - 2026-05-20

Colonisation and PAH degradation by wood-rotting fungi in contaminated soil

Popular Abstract in Swedish Vid många industriella processer bildas olika typer av biprodukter, som kan vara mer eller mindre giftiga. En ovarsam hantering av de giftiga ämnena, eller en olycka, kan lätt leda till att den omgivande miljön blir förorenad. Förr, när man var mindre medveten om riskerna med de här ämnena hamnade de ofta i marken kring anläggningarna. Det har resulterat i många föroren

Varför outsourca sin fastighetsdrift? - En intervjustudie om synpunkter och erfarenheter gällande outsourcad fastighetsdrift

I bygg- och fastighetssektorn används mest energi under drift- och förvaltningstiden vilket medför att rätt fastighetsskötsel och en energisnål drift är ytterst viktigt. Genom att minska energin i sektorn kommer Sveriges totala energianvändning att minska. För att kunna reducera sin energiförbrukning finns det olika energitjänsteföretag med olika tjänster som kan vara till hjälp, Siemens AB är ettIn the building and property sector most of the energy is used during the operation- and management period, which result the right type of property management and energy-saving is very important. By reducing the energy in the sector, Sweden’s total energy use will be reduced. Different types of energy service company with different services, for example Siemens AB, can be used to reduce the energy

Teres Hjärpe

Senior lecturer Contact details Email: teres [dot] hjarpe [at] soch [dot] lu [dot] se Phone: +46 46 222 91 99Organisation School of Social Work Room number: 411 Service point: 31 WebpageTeres Hjärpes profile in Lund University research portalOther affiliations Senior lecturer Child, Youth and Family Senior lecturer Professions and OrganisationI hold a Phd in Social Work, and my practical experienc

https://www.soch.lu.se/en/teres-hjarpe - 2026-05-19